Individual entrepreneurs receive income from their activities. They report their income to the tax office. Individual entrepreneurs pay taxes to the state budget according to the simplified taxation system, since they do not impose value added tax. They need to fill out their income tax return using a simplified taxation system.
It is necessary
computer, internet, A4 paper, printing SP, pen, SP documents, financial statements
Instructions
Step 1
You can download the declaration form, in which individual entrepreneurs reflect their income, here
Step 2
Indicate on each page of the declaration the taxpayer identification number and the tax registration code of this entrepreneur.
Step 3
Enter the number of the revision of this declaration in the appropriate field, the code of the tax period for which this declaration is filled out. Indicate the reporting year that precedes the year in which the declaration under the simplified taxation system is filled in.
Step 4
In the declaration, you must enter the tax authority code that corresponds to the location of the individual entrepreneur.
Step 5
In the completed declaration, enter in the appropriate field your last name, first name and patronymic, the code of the type of economic activity in accordance with the All-Russian classifier of types of economic activity, your contact phone number.
Step 6
It should be borne in mind that you need to indicate the number of pages on which the declaration will be presented and the number of documents and their copies that are attached to this declaration.
Step 7
In the first section of the declaration on the simplified taxation system, enter the object of taxation (1-income, 2-income, reducing the amount of expenses), the code according to the All-Russian classifier of objects of administrative-territorial division.
Step 8
Calculate and enter the amount of advance tax payments calculated to be paid for the first quarter, six months, nine months.
Step 9
In the declaration, indicate the amount of tax payable in the reporting period and the amount of tax to be reduced for the same period.
Step 10
In the second section of the declaration on the simplified taxation system, enter the amounts of income, expenses, losses received during the reporting tax period.
Step 11
Calculate the tax base for the tax, the amount of tax to be paid to the state budget.
Step 12
The accuracy and completeness of the information filling out the declaration must be confirmed on each page of the declaration with the signature and date of filling.
